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Keywords: Accounting restatements
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Journal Articles
Review of Accounting and Finance (2022) 21 (3): 154–173.
Published: 28 April 2022
...David B. Bryan; Terry W. Mason Purpose This study aims to examine whether earnings autocorrelation affects the risk of an accounting restatement. Design/methodology/approach This paper uses logistic regression and identifies restatements between 2004 and 2016. Following prior research, (Dao...

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